Announcement of DNB taxonomy version MESREP 4.0.0 and PAY 2.2.0
Starting in 2026, the DNB MESREP taxonomy will be updated in several areas. MESREP 4.0.0 will apply to the first reporting period of 2026. The changes and their materiality vary by reporting profile. The most significant change concerns the reporting frequency for investment funds. For balance sheet forms, the frequency will change from quarterly to monthly and several forms will include additional item breakdowns. In addition, many warning validation rules for all profiles will be made blocking.
DNB also will publish an update of the taxonomy of the payments statistics report. The PAY 2.2.0 taxonomy will apply as from January 1, 2026 and contains modules for all reporting periods and reference periods described in Regulation (EU) 2020/2011.
- Quarterly reporting requirements for reference period 2026Q1.
- Semi-Annual reporting requirements for reference period 2026H1.
- Annual reporting requirements for reference period 2026H1 and 2026H2.